Corporate mobility, market access and the internal market

Publishers Abstract
This article examines the Court of Justice of the European Union (CJEU)’s case law on corporate mobility. It demonstrates that the jurisprudence can be reconciled with internal market principles, and in particular reflects the objective of eliminating restrictions on market access. However, the concept of market access is controversial as it remains undefined by the CJEU.

Through an analysis of the corporate mobility case law, this article seeks to advance a more comprehensive understanding of the role and substance of market access. It is submitted that market access has two roles: first, as an objective that serves to develop and unify the various approaches to identifying a restriction on the fundamental freedoms; and secondly, as a residual legal test that delineates the outer limits of the Treaty.

• Primary Source

Sweet and Maxwell: European Law Review http://www.sweetandmaxwell.co.uk/catalogue/productdetails.aspx?recordid=427&productid=6968

ESO: Background information: Corporate Mobility under Article 49 TFEU: A Question of Means, not Ends http://www.europeansources.info/record/corporate-mobility-under-article-49-tfeu-a-question-of-means-not-ends/

ESO: Background information: Shaping the space of cross-border conversions in the EU. Between right and autonomy: VALE Építési kft http://www.europeansources.info/record/shaping-the-space-of-cross-border-conversions-in-the-eu-between-right-and-autonomy-vale-epitesi-kft/

ESO: Background information: National Grid Indus: The First Case on Companies’ Exit Taxation' http://www.europeansources.info/record/national-grid-indus-the-first-case-on-companies-exit-taxation/

ESO: Background information: ECJ Case Law on Corporate Exit Taxation: From National Grid Indus to DMC: What Is the Current State of Law? http://www.europeansources.info/record/ecj-case-law-on-corporate-exit-taxation-from-national-grid-indus-to-dmc-what-is-the-current-state-of-law/

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